https://www.taxtmi.com/caselaws?id=202932 The Tribunal allowed the assessee's appeal partly by directing the deletion of disallowance under section 43B. The Revenue's appeal on the deletion of interest under sections 234B, 234C, and 234D was dismissed. The issues concerning the levy of interest under section 220(2) and the exclusion of an amount from gross receipts were deemed academic and infructuous. en-us Wed, 19 Jan 2011 00:00:00 +0530 Fri, 23 Sep 2011 08:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202932 The Tribunal allowed the assessee's appeal partly by directing the deletion of disallowance under section 43B. The Revenue's appeal on the deletion of interest under sections 234B, 234C, and 234D was dismissed. The issues concerning the levy of interest under section 220(2) and the exclusion of an amount from gross receipts were deemed academic and infructuous. Case-Laws Income Tax Wed, 19 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202932